Suggested link	Volume	Query_No	Finalized_Date
Accounting treatment to recognise interest earned on advance fee as its income as per the provisions of Ind AS 18.	38	4	04/04/2018
Accounting treatment of license fees (lease rentals) paid for use of licensed land for the development of new integrated fuel farm facility.	38	5	04/04/2018
Provisioning for expected credit loss on the amount due in the course of business from Government organisations.	38	6	04/04/2018
Accounting for discontinuance of service concession arrangement during first-time adoption of Ind AS.	38	7	06/05/2018
Accounting for discontinuance of obligation under service concession arrangement during first-time adoption of Ind AS.	38	8	06/05/2018
Presentation of deferred tax recoverable from beneficiaries (customers) accounted as Deferred Asset for Deferred Tax Liability under Ind AS.	38	9	06/05/2018
Accounting for funded interest term loan (FITL) subsequent to restructuring of a loan taken from a shareholder.	38	10	06/05/2018
Accounting for Agreement for sale of electricity generated under Ind AS.	38	11	06/05/2018
Accounting treatment of liquidated damages (LD) recovered from suppliers/contractors as per the terms of contract, during the construction phase of the project.	38	12	06/05/2018
Presentation of Deferred assets for deferred tax liability in balance sheet and statement of profit and loss.	38	13	06/05/2018
Accounting treatment and disclosure of capital subsidy.	38	14	06/05/2018
Provision for un-encashable portion of Half Pay Leave (HPL) as per AS 15 / Ind AS 19.	38	15	06/05/2018
Treatment of prepayment penalty incurred for foreclosure of existing loan and availing new loan/borrowings.	38	16	06/05/2018
Accounting treatment of free land provided by Bangalore Metropolitan Transport Corporation (BMTC) for setting up of a CNG station at BMTC depots.	38	17	23/07/2018
Accounting for the site restoration/mine closure obligation upon first time adoption of Indian Accounting Standards (Ind Ass).	38	18	23/07/2018
Accounting for surcharge on delayed payments from customers (beneficiaries).	38	19	23/07/2018
Disclosure of Government Grants.	38	20	23/07/2018
Accounting treatment for the funds/contribution received from the State Government for acquisition of land and the land so acquired.	38	21	23/07/2018
Accounting of amount incurred on rehabilitation and resettlement Scheme including development of infrastructural facilities.	38	22	17/10/2018
Provision for wage revision.	38	23	17/10/2018
Deferred tax under Indian Accounting Standard (Ind AS) 12, Income Taxes on fair value changes of investments under section 112A of Income-tax Act.	38	24	17/10/2018
Classification of consumer deposits collected for LPG connections.	38	25	01/08/2019
Issues related to first time adoption (Ind AS 101 and Ind AS 20).	38	26	01/08/2019
Accounting implication of the following in relation to subsidy accounting: (a) Recognition of Expected Credit Loss (ECL) in respect of subsidy receivables (b) Need for discounting of subsidy receivables.	38	27	01/08/2019
Accounting for provision to be created for onerous contract.	38	28	01/08/2019